FAC Explorer

Audit 388609

FY End
2025-06-30
Total Expended
$98.58M
Findings
2
Programs
5
Organization: Bellevue University (NE)
Year: 2025 Accepted: 2026-02-23
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174992 2025-001 Material Weakness Yes N
1174993 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $74.56M Yes 1
84.063 FEDERAL PELL GRANT PROGRAM $22.73M Yes 1
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $1.14M Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $137,672 Yes 0
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $11,629 Yes 0

Contacts

Name Title Type
TVN3MTGCYWD4 Ken Birdsong Auditee
4025577082 Colby Jensen Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Bellevue University under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Bellevue University, it is not inteded to and does not present the financial position, changes in net assets, or cash flows of Bellevue University.
Bellevue University has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Student Financial Assistance Cluster - ALN 84.268 - Federal Direct Student Loans (Direct Loan) & ALN 84.063 – Federal Pell Grant Program, U.S. Department of Education Award Year July 1, 2024 – June 30, 2025 Criteria or specific requirement – Prior to making a disbursement, the school must notify students of the amount and type of Title IV funds they are expected to receive, and how and when those disbursements will be made (34 CFR 668.165(a)(1)). Condition – Students receiving Title IV funds in June 2025 were not notified by the University of the amount and type of Title IV funds they were expected to receive, and how and when those disbursements were made. Cause – The University began transitioning to a new aid packaging system in June 2025, which resulted in the lack of Title IV fund disbursement notifications being made. Effect or potential effect – Students were not notified of Title IV fund disbursements and related information for disbursements made in June 2025. Questioned costs – None Context – Out of a population of 9,294 disbursements, a sample of 25 disbursements were selected for testing. Out of these 25 disbursements, 11 students did not receive notification of the amount and type of Title IV funds they were expected to receive and how and when those disbursements were made. The 11 disbursements occurred in June 2025. The sample of disbursements was not, and was not intended to be, a statistically valid sample. Recommendation – Management should review the system configuration to ensure all Title IV fund disbursement notifications are being made timely with the required proper information included on each notification. View of responsible officials and planned corrective action – A system transition impacted the automated notification process, resulting in notifications not being generated or delivered as expected. The issue has been resolved through system changes and the Financial Aid Department has added verification of disbursement notifications to its Quality Assurance (QA) review process. This additional control ensures confirmation that notifications are generated and sent following each federal aid disbursement cycle.